## **Trustees’ Annual Report**
## 1. CHARITY, Waverley CONGREGATION OF JEHOVAH’S WITNESSES
2. ANNUAL REPORT FOR THE YEAR ENDING 31 MARCH 2025
## **Legal and Administative Information**
3. The Congregation is an unincorporated association originally registered as a religious charity, with the Inland Revenue (Scotland)on the basis of a Declaration linking its activities with its parent charity, Watch Tower Bible & Tract Society of Britain and now operates on the basis of a Constitution adopted on **26/06/2007**
4. Registered Charity No SC008104
5. The Congregation has during the year been administered by the following Trustees ,being elders of the Congregation duly appointed pursuant to the directions of the Society and still serving at the date of this report: 26/12/2025
Chairman: Secretary: Other Trustees:
New Trustees are selected by the existing Trustees from the congregation membership, following prayerful consideration of their spiritual qualifications in the light of the Bible. If qualified, the appointment is confirmed by the society, representing the Governing Body of Jehovah’s Witnesses.
6. The registered address of the Congregation is 9a Restalrig Drive. EH7 6JX. Edinburgh.
7. The Congregation’s Bank is Barclays bank, 10-15 Princes Street, Edinburgh.
8. At the end of the year there were 103 congregation members
## 9. The Congregation is within the Scotland 05 circuit of Jehovah’s Witnesses.
## **Objects and Activities**
10. The Constitution restricts the operation of the Congregation to religious purposes and limits the use of its assets to such purposes, these being the practice and advancement of Christianity founded in the Bible. The Congregation is organised on the basis of scriptural precedent and as otherwise recommended by the society, with which the Congregation is affiliated.
During the year the Congregation achieved its objectives and continued to pursue its purpose by holding regular twice –weekly meetings for the public worship of God and Bible study. Further, most congregation members have assisted by sharing regularly in the preaching the good news of God’s Kingdom and teaching principles of Christian living including respect for secular authority, persons and property, the maintenance of personal morality and family values; and other facets of practical Christianity
## **Governance**
The affairs of the Congregation are managed by the Trustees who, as members of the charity, work closely together.
Meetings to discuss financial matters are arranged whenever required, being included in the regular religious meetings of the congregation. All major decisions are made by formal resolutions at meetings of congregation members as provided for in directions from the society.
The Trustees and all other persons engaged in the activities of the Congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerations were paid to Trustees , nor were any financial transactions between the charity and Trustees, or any person connected to a Trustee.
## **Review of Year and Financial Developments**
11. The Congregation is funded by voluntary donations made by congregation members and others, supplemented by income from bank interest. Further, it is confirmed that the congregation’s accounts comply with the directions of the society and with the relevant statutory requirements. There are no Notes to the Accounts, all relevant information having been included in this report. Throughout the year such funds have been used to provide facilities for holding of regular weekly
meetings for worship and Bible study. Donations have been made towards the cost of circuit assemblies and other conventions held during the year. Funds have also been donated to the Society to assist them in carrying out their religious purposes
## **Assets and Liabilities**
11. At 31/3/ the total cash assets of the Congregation were as follows: Cash in Deposit / savings accounts: N/A
Cash in Current Accounts: No1 : £12,570.75 / No2 : £9525.39
13. These funds are held for the purpose of financing the future activities of the Congregation, including the acquisition/improvement of accommodation for the holding of meetings for worship and Bible study
14. Property-Kingdom Hall 9a Restalrig Drive held in trust for the Congregation by the service committee as Trustees. Value £ 433 000. Kingdom Hall contents Value approximately £20,000.
Liabilities are as follows: No Liabilities.
Notable Receipts and Expenses:
15. Of particular significance in the financial affairs of the Congregation during the year was: a. The Expenditure of: £ 32632.00
b. The grants of N/A approved by Congregation resolutions for the charitable work associated Charities, were as follows:
£ N/A to the society to assist travelling ministers ; and N/A to the society for the kingdom Hall Assistance Arrangement, financing the maintenance and protection of kingdom halls In addition, during the year, the sums of £ sent to society and N/A for the International Bible Students Association, were collected and sent on to those Charities.
In all respects the Congregation continues to co-operate closely with other duly constituted congregations within the Circuit and with the society for the common purpose of advancing Christianity by preaching the good news of God’s Kingdom by Jesus Christ’
## **Internal Controls:**
16 .Proper controls and procedures are adhered to, so that the monthly financial reports made to the Trustees and the congregation , accurately represent all transactions, are in balance and provide reasonable assurances that finances are being used for their intended purposes. A competent person checks the accounts on a quarterly basis, using the guidelines prepared by the Society. The result is announced to the congregation.
## **Investment Policy:**
17. The Trustees have the power to invest in any way they see fit, but having regard to the soundness of the financial institutions , and our Christin principles. Any funds that may be needed in the short term will be invested on that basis.
## **Reserve Policy:**
18. The Charity has a consistent income base, through donations from congregation members, some of which is by tax-effective means, based on this income, we can plan confidently with relatively small reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. At the end- year, the free reserves were equal to 12 months working expenditure.
19. Approved by the Trustees of the Charity on and signed on their behalf
Signed: 29/12/2025 Secretary and Trustee, Date On behalf of Trustees
APPENDIX 2
Enter charity name below
## **The Edinburgh Waverley Congregation of Jehovah’s Witnesses**
## **Receipts and payments accounts**
|||||||Period start date|Period start date|Period start date|Period start date||||||||Period end date|Period end date|Period end date|Period end date||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**For the period**
**from**||1st
Day||April
Month||||2024
Year|||**to**||Day
31st||Month
March||||Year
2025|
|**Section A Statement of receipts and payments**||||||||||||||||||||||
|||**Unrestricted**||**Restricted**||||**Expendable**|||||||**Permanent**||||**Total funds**|||
|||**to nearest £**||**to nearest £**||||**to nearest £**|||||||**to nearest £**||||**to nearest £**|||
|**A1 Receipts**||||||||||||||||||||||
|Donations||**15,960**||**23**|**23**|**23,000**|||||||||||||**38**|**38**|**38,960**|
|Legacies|||||||||||||||||||**-**|**-**|**-**|
|Grants|||||||||||||||||||**-**|**-**|**-**|
|Receipts from fundraisingactivities|||||||||||||||||||**-**|**-**|**-**|
|Gross tradingreceipts|||||||||||||||||||**-**|**-**|**-**|
|~~Income from investments other than~~|||||||||||||||||||~~**-**~~|~~**-**~~|~~**-**~~|
|Rents from land & buildings|||||||||||||||||||**-**|**-**|**-**|
|~~Gross receipts from other charitable~~|||||||||||||||||||~~**-**~~|~~**-**~~|~~**-**~~|
||||||||||||||||||||**-**|**-**|**-**|
|**_A1 Sub total_**|**_A1 Sub total_**|**15,960**||**23,000**|**23,000**|**23,000**||**-**|**-**|**-**|**-**|**-**|||**-**|**-**|**-**||**38**|**38**|**38,960**|
|**A2 Receipts from asset &**||||||||||||||||||||||
|Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 15,960**
**23,000**
**-**
~~—~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**38,960**|**-**
**-**
**-**
**38,960**|**-**
**-**
**-**
**38,960**|
|**A3 Payments**||||||||||||||||||||||
|Expenses for fundraising activities|||||||||||||||||||**-**|**-**|**-**|
|Gross trading payments|||||||||||||||||||**-**|**-**|**-**|
|Investment management costs|||||||||||||||||||**-**|**-**|**-**|
|Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||
|activities||**12,637**||**19**|**19**|**19,995**|||||||||||||**32**|**32**|**32,632**|
|Grants and donations||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**|
|Governance costs:||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**|
|Audit / independent examination|||||||||||||||||||**-**|**-**|**-**|
|Preparation of annual accounts|||||||||||||||||||**-**|**-**|**-**|
|Legal costs|||||||||||||||||||**-**|**-**|**-**|
|Other|Other|Other||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**|
||||||||||||||||||||**-**|**-**|**-**|
|**_A3 Sub total_ **||**12,637**||**19,995**|**19,995**|**19,995**||**-**|**-**|**-**|**-**|**-**|||**-**|**-**|**-**||**32,632**|**32,632**|**32,632**|
|**A4 Payments relating to asset and**||||||||||||||||||||||
|Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 12,637**
**19,995**
**-**
~~——————~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**32,632**|**-**
**-**
**-**
**32,632**|**-**
**-**
**-**
**32,632**|
|**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**3,323**
**3,005**
**-**
**-**
**6,328**
**-**
**3,323**
**3,005**
**-**
**-**
**6,328**
~~—————~~|||||||||||||||||||||
APPENDIX 2
Enter SC No. below
## **SC008104**
**Total funds last period to nearest £ 36,206 36,206 - 36,206 28,439 28,439 - 28,439 7,767 7,767**
APPENDIX 2
## **The Edinburgh Waverley Congregation o**
## **Section B Statement of balances**
## **Unrestricted funds**
|**Categories**
**B1 Cash funds**|**Details**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Cash and bank balances at end of year**
**Details**
(Agree balances with receipts and payments
account(s))|
**to nearest £**|
|---|---|---|
|||**5,737**|
|||**3,323**|
||||
||||
|||**9,060**|
|||0|
||||
## **B2 Investments**
## **Details**
## **B3 Other assets**
## **Details**
## **B4 Liabilities**
/ Statement of balances
3
December 2007
APPENDIX 2
## **Details**
## **B5 Contingent liabilities**
**Signed by one or two trustees on behalf of all the trustees**
## **Signature***
- _Please note - OSCR will accept digital or typed signatures_
/ Statement of balances
December 2007
4
APPENDIX 2
Df Jehovah's Witnesses
SC008104
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Restricted funds
Total current
period
Total last poriod
to nearest £
to nearest £
to nearest £
7.037
12.774
5.007
3.005
6.328
7,767
10,042
19,102
12,774
Fund to which asset belongs
Market valuation
Last year
to nearest £
to nearest £
Total
Fund to which asset belongs
Cost {rf available)
Current value {rf
available)
to nearest £
to near•81 £
lo nearest £
Total
Fund to whlch Ilablllty relates
AMnt due
to nearest £
to nearest £
I statement of balances
December 2007
APPENDIX 2
Total
Fund to which liability relates
AMnt due
to nearnst £
Last year
lo nearest £
Total
Print Name
Date of
approval
I statement of balances
December 2007
APPENDIX 2
**The Edinburgh Waverley Congregation of Jehov**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_
The Congregation is funded by voluntary donations made by congregation m confirmed that the congregation’s accounts comply with the directions of the statutory requirements.
Throughout the year such funds have been used to provide facilities for hold for worship and Bible study. Donations have been made towards the cost of conventions held during the year. Funds have also been donated to the Soc their religious purposes
**Individual / Type of activity or project supported institution**
## **C2 Grants**
## **C3a Trustee remuneration**
If no remuneration was paid during the period to any charity trustee or perso a trustee cross this box (otherwise complete section 3b)
## **Authority under which paid**
## **C3b Trustee remuneration - details**
## **C4a Trustee expenses**
If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)
## **C4b Trustee expenses - details**
/ Notes
December 2007
7
APPENDIX 2
**Nature of relationship Nature of transaction C5 Transactions with trustees and connected persons**
## **C6 Other information**
/ Notes
8
December 2007
APPENDIX 2
## **vah’s WitneSC008104**
members and others. Further, it is society and with the relevant
ding of regular weekly meetings circuit assemblies and other iety to assist them in carrying out
## **Number of grants £ made**
**Total -**
on connected to
## **£**
this box
## **Number of £ trustees**
/ Notes
9
December 2007
APPENDIX 2
**Transaction Balance**
/ Notes
10
December 2007
APPENDIX 2
## **The Edinburgh Waverley Congregation of Jehovah’s Witne SC008104**
## **Additional analysis (1)**
## **Analysis of receipts and payments**
## **1 Donations**
|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last**
**period**
**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||**reference**||**reference**|**-**|**-**|**reference**||**reference**|
## **2 Grants**
|**2 Grants**||||||||
|---|---|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**||**Total current**
**period**
**to nearest £**||**Total last**
**period**
**to nearest £**|
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
|**Total**|**-**||**-**||**-**||**-**|
||**-**||**-**||**-**||**-**|
## **3 Gross receipts from other charitable activities**
||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||-||-|-|-|-||-|
## **4 Payments relating directly to charitable activities**
||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|
||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||reference error||reference error|-|-|reference error||reference error|
Additional notes (1)
December 2007
APPENDIX 2
**SC008104**
## **Additional analysis (2)**
## **5 Breakdown of unrestricted funds**
|**5 Breakdown of unrestricted funds**||||||||
|---|---|---|---|---|---|---|---|
|**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**|
|Donations||||||**-**||
|Legacies||||||**-**||
|Grants||||||**-**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|Income from investments other than land and buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities
||||||**-**||
|~~**_Sub total_**~~
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments
||||||**-**||
|~~**_Sub total_**~~
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Expenses for fundraisingactivities||||||**-**||
|Gross tradingpayments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities||||||**-**||
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||~~**-**~~||
|||||||~~**-**~~||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**
|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||crossreferror||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||||
|||||||**-**||
|||||||||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|~~**Nature andpurpose of funds**~~||||||||
|||||||||
Additional notes (2)
December 2007
APPENDIX 2
**The Edinburgh Waverley Congregation of Jehovah’s Witne SC008104**
## **Additional analysis (3)**
## **6 Breakdown of restricted funds**
|**6 Breakdown of restricted funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Receipts**|**Restricted fund**
**1 - Operating**
**Account**||**Restricted fund**
**2 - Metrolopitan**
**Witnessing**|||**Total restricted**
**funds**||**Total restricted**
**funds last**
**period**|
|Donations|**21,145**||**1,855**|||**23,000**||**19,008**|
|Legacies||||||**-**|||
|Grants||||||**-**|||
|Receipts from fundraisingactivities||||||**-**|||
|Gross tradingreceipts||||||**-**|||
|Income from investments other than land and buildings||||||**-**|||
|Rents from land & buildings||||||**-**|||
|Gross receipts from other charitable activities||||||**-**|||
|**_Sub total_**
**Receipts from asset & investment sales**|**21,145**||**1,855**|**-**|**-**|**23,000**||**19,008**|
|||||||-|||
|Proceeds from sale of fixed assets||||||**-**|||
|Proceeds from sale of investments||||||**-**|||
|**_Sub total_**
**_Total receipts_**|**-**||**-**|**-**|**-**|**-**||**-**|
||**21,145**||**1,855**|**-**|**-**|**23,000**||**19,008**|
|||||||-|||
|**Payments**|||||||||
|---|---|---|---|---|---|---|---|---|
|Expenses for fundraising activities||||||**-**|||
|Gross tradingpayments||||||**-**|||
|Investment management costs||||||**-**|||
|Payments relating directly to charitable activities|**18,279**||**1,716**|||**19,995**||**13,367**|
|Grants and donations||||||**-**|||
|Governance costs:||||||**-**|||
|Audit / independent examination||||||**-**|||
|Preparation of annual accounts||||||**-**|||
|Legal costs||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**_Sub total_**
**Payments relating to asset and investment**|**18,279**||**1,716**|**-**|**-**|**19,995**||**13,367**|
|||||||cross ref error|||
|Purchases of fixed assets||||||**-**|||
|Purchase of investments||||||**-**|||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**||**-**|
|||||||-|||
||**18,279**||**1,716**|**-**|**-**|**19,995**||**13,367**|
|||||||crossreferror|||
||**2,866**||**139**|**-**|**-**|**3,005**||**5,641**|
||||||||||
|||||||**-**|||
||||||||||
||**2,866**||**139**|**-**|**-**|**3,005**||**5,641**|
|||||||cross ref error|||
## ~~**Nature and purpose of funds**~~
Operating Account This account is exclusively used for maintenance and repairs of the building we use. This building is in use by 3 Charities, 3 congregations of Jehovah's w
Additional notes (3)
December 2007
## **Independent Examiners Report to the Trustees of Edinburgh Waverley Congregation of Jehovah’s Witnesses**
I report on the accounts of the charity for the year ended 31 March 2025
The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the charities and Trustee Investment { Scotland } Act 2005 and the Charities Accounts { Scotland } Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1} {d } of the accounts regulations does not apply. It is my responsibility to examine the accounts as required under section 44 {1} {c} of the act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts { Scotland } Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirement, to keep accounting records in accordance with section 44 {1} {a} of the 2005 Act and Regulation 4 of the 2006 Accounts regulations and to prepare accounts in accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.